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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Al-Infaq : Jurnal Ekonomi Islam
Inayati, Nur Isna
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Pengaruh Karakteristik Perusahaan, Kualitas Audit, dan Kepemilikan Institusional Terhadap Asimetri Informasi Septian, Rifki; Setyadi, Edi Joko; Santoso, Suryo Budi; Inayati, Nur Isna
Jurnal Ecogen Vol 7, No 3 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i3.16607

Abstract

This research to determine the influence of company characteristics, audit quality, and institutional ownership on information asymetry. The reseacrh method used is aquantitative method. The population in this study are manufacturing companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The sampling technique in this research uses a purposive sampling technique with a total of 129 data. The data analysis method used is panel data regression analysis, using E-Views 12 software. Based on the results of panel data regression analysis testing, it is known that company age and audit quality have a significant effect to information asymetry. Meanwhile, company size, leverage profitability and institutional ownership have no effect on information asymetry. 
ANALISIS KINERJA KEUANGAN: BUKTI EMPIRIS PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH DAN DIY TAHUN 2020-2022 Saraswati, Sinta Amalia; Inayati, Nur Isna
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.610

Abstract

Kinerja keuangan pemeritah daerah merupakan kemampuan suatu daerah dalam memanfaatkan sumber keuangan asli daerah guna memenuhi kebutuhan dan mencapai tujuan program kerja. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran pemerintah daerah, pendapatan asli daerah dan belanja modal terhadap kinerja keuangan pemerintah daerah. Populasi dan sampel pada penelitian ini adalah 40 Kabupaten/Kota di Provinsi Jawa Tengah dan Daerah Istimewa Yogyakarta tahun 2020-2022 dengan total 120 sampel. Teknik pengambilan sampel pada penelitian ini adalah total sampling, dimana seluruh populasi digunakan sebagai sampel penelitian. Penelitian yang dilakukan bersifat kuantitatif dan  informasi yang diambil bersumber dari Laporan Hasil Pemeriksaan (LHP) yang dikeluarkan oleh Badan Pemeriksa Keuangan (BPK). Metode analisis data yang digunakan pada penelitian ini adalah regresi data panel dengan software Eviews 9. Hasil penelitian menunjukan bahwa ukuran pemerintah daerah tidak memberi dampak pada kinerja keuangan pemerintah daerah, pendapatan asli daerah memberi dampak positif terhadap kinerja keuangan pemerintah daerah dan variabel belanja modal memberi dampak negatif terhadap kinerja keuangan pemerintah daerah.Kata kunci: kinerja keuangan, ukuran pemerintah daerah, pendapatan asli daerah, belanja modal
Environmental, Social and Governance (ESG) and Corporate Financial Performance: Moderating Effects of Financial Slack Inayati, Nur Isna; Rahmawati, Ika Yustina; Pandansari, Tiara; Hapsari, Ira; Ramadhani, Alfina Nur
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.110-120

Abstract

This study explores the impact of ESG (environmental, social, governance) on company financial performance, particularly in manufacturing companies. In addition, this research also seeks to analyze whether high financial slack can strengthen the relationship between ESG, both collectively and separately, and the company's Return on Assets (ROA). The population focused on this study consists of 635 manufacturing companies operating in Indonesia, with a sample of 446 companies listed on the Indonesia Stock Exchange (IDX). The data used comes from annual and sustainability reports from 2018 to 2022. To analyze the data, this study employs linear regression analysis, including calculating coefficients, p-values, and R-squared. The study results show that the environmental, social, and governance variables do not have a significant relationship with the company's ROA, indicating that although ESG is considered important, its implementation in practice may not yet provide the expected impact on financial performance. Additionally, high financial slack was found not to strengthen the relationship between ESG and ROA, suggesting that more significant financial resources do not always guarantee improved sustainable performance. The implications of this study highlight the importance of companies effectively managing ESG aspects and financial resources to achieve sustainability. These findings also provide theoretical insights into the role of financial slack in the relationship between ESG and financial performance, emphasizing that companies need to be more proactive in integrating sustainability practices into their business strategies. 
PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH ANGGOTA AISYIYAH DALAM MENINGKATKAN PEREKONOMIAN LOKAL MELALUI PENDAMPINGAN SERTIFIKASI HALAL DI KABUPATEN BANYUMAS Inayati, Nur Isna; Rahmawati, Ika Yustina; Utami, Restu Frida
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kabupaten Banyumas salah satunya yang cukup agresif dalam pertumbuhan UMKM, saat ini tercatat ada sejumlah 8557 UMKM. Diantaranya adalah beberapa pemilik usaha yang tergabung dalam penggerak pemeberdayaan perempuan Aisyiyah. Diterbitkannya Peraturan Pemerintah nomor 39 tahun 2021 tentang sertifikasi halal bagi pelaku usaha kecil dan mikro merupakan cikal bakal dibentuknya pendamping proses produk halal. Pendamping proses produk halal dibentuk oleh lembaga pendamping proses halal dengan melalui pelatihan yang terstruktur mulai dari pemahaman terkait syariat kehalalan sebuah produk, pemahaman bagaimana regulasi halal di Indonesia, serta pemahaman terkait tata cara dan etika dalam mendampingi pelaku usaha. Dibentuknya pendamping proses produk halal tentunya tidak hanya sebatas pembentukan saja. Berdasarkan hal tersebut, maka perlu dilaksanakan pendampingan sertifikasi halal bagi UMKM Anggota Aisyiyah di Banyumas Metode pelaksanaan IbM dengan cara pelatihan offline dengan materi yang disampaikan berupa ringkasan dalam power point (PPT) di lokasi pengabdian masyarakat. Hasil dari pelaksaan pengabdian pada masyarakat adalah dengan adanya sertifikasi halal tersebut justru mendorong pelaku usaha untuk mendaftarkan sertifikasi halal sekalipun dalam pengurusan harus melalui 3 lembaga, diantaranya BPJPH, LPPOM MUI sebagai lembaga pemeriksa halal (LPH), dan MUI serta perlu dilakukannya sertifikasi halal bagi UMKM di Banyumas Kata kunci: Aisyiyah, Peningkatan Perekonomian, Sertifikasi Halal, UMKM, ABSTRACT Banyumas Regency is one of them that is quite aggressive in the growth of MSMEs, currently there are 8557 MSMEs recorded. Among them are several business owners who are members of the Aisyiyah women's empowerment movement. The issuance of Government Regulation number 39 of 2021 concerning halal certification for small and micro businesses is the forerunner of the formation of halal product process assistants. The halal product process assistant is formed by the halal process assistant institution through structured training, starting from an understanding of the halal law of a product, understanding how halal regulations are in Indonesia, as well as understanding the procedures and ethics in assisting business actors. The formation of halal product process assistants is certainly not only limited to formation. Based on this, it is necessary to carry out halal certification assistance for MSMEs Aisyiyah members in Banyumas The method of implementing IbM is by means of offline training with the material presented in the form of a summary in power point (PPT) at the community service location. The result of the implementation of community service is that the existence of halal certification actually encourages business actors to register halal certification even though the management must go through 3 institutions, including BPJPH, LPPOM MUI as a halal inspection institution (LPH), and MUI and the need for halal certification for MSMEs in Banyumas. Keyword: Aisyiyah, Economic Improvement, Halal Certification, MSMEs
The Improving Market Performance of MSMEs in Banyumas: Digital Marketing, Digital Accounting and Competitive Strategy: Meningkatkan Kinerja Pasar UMKM di Banyumas: Pemasaran Digital, Akuntansi Digital, dan Strategi Bersaing Inayati, Nur Isna; Anggi, Sevian; Santoso, Suryo Budi; Budi Santoso, Selamet Eko
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 1 (2025): April: JBMP Volume 11 No. 1 2025
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i1.2119

Abstract

This research aims to analyze the impact of digital marketing, digital accounting, and competitive strategies on enhancing the market performance of micro, small, and medium enterprises (MSMEs) in the digital era. Given the significant challenges and opportunities faced by MSMEs, this study explores how digital marketing can expand market reach and improve customer engagement, while digital accounting enhances financial transparency and operational efficiency. Additionally, competitive strategy is identified as a crucial factor in establishing a sustainable competitive advantage. The study focuses on MSMEs in Banyumas Regency, utilizing a sample of 106 respondents. Data analysis was conducted using Partial Least Squares (PLS) statistical methods. The findings indicate that digital marketing, digital accounting, and competitive strategy positively influence the market performance of MSMEs. This research underscores the importance of adopting digital technologies in MSME operations, demonstrating their effectiveness in facilitating various business activities and improving overall competitiveness.
The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach Razaq, Zihni Hashfi; Inayati, Nur Isna; Kusbandiyah, Ani; Mudjiyanti, Rina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.20

Abstract

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach. Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire. Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance. Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups. Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.
GREEN BANKING, GOOD CORPORATE GOVERNANCE DAN FIRM SIZE : DAMPAKNYA TERHADAP PROFITABILITAS PERBANKAN (2019-2023) Kayana, Nabila Zulfa; Inayati, Nur Isna; Wibowo, Hardiyanto; Dirgantari, Novi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6245

Abstract

This study aims to analyze the effect of green banking, good corporate governance (GCG), and firmsize on the profitability of conventional banks in Indonesia for the 2019–2023 period. GCG is measured based on governance indicators disclosed in annual reports. Profitability is proxied by Return on Assets (ROA). This research uses a quantitative approach with secondary data from the annual reports of banks listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling. A total of 200 observations were obtained from 40 banks over five years. Data were analyzed using panel data regression. Model selection was carried out through Chow, Lagrange Multiplier (LM), and Hausman tests. The best model used is the Random Effect Model (REM) with robust standard error to address heteroscedasticity and autocorrelation issues. The results show that green banking and GCG have no significant effect on profitability. In contrast, firmsize has a positive and significant effect. This finding indicates that firm scale is more dominant in determining financial performance than the implementation of green banking or governance practices. The results imply that banks need to review sustainability and governance strategies so they are not merely symbolic but have a real impact on profitability.
ANALISIS FAKTOR INTERNAL TERHADAP SUSTAINABILITY PADA UMKM: PERAN MEDIASI FINANCIAL PERFORMANCE Sugiarto, Sabrina Aliyarima Putri; Inayati, Nur Isna; Pratama, Bima Cinintya; Santoso, Selamet Eko Budi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2539

Abstract

A B S T R A KMasalah utama UMKM adalah digitalisasi dan keberlanjutan usaha. Kementerian Koperasi dan UKM mencatat bahwa dari sekitar 64 juta UMKM di Indonesia, hanya 15–30% yang telah terdigitalisasi. Kondisi ini berdampak langsung pada pencatatan keuangan, efisiensi operasional, dan adaptasi pasar yang semuanya merupakan elemen penting dalam menjaga keberlanjutan UMKM. Penelitian ini bertujuan menganalisis pengaruh entrepreneurship, mental accounting, dan digital business strategy terhadap sustainability of MSMEs di Kabupaten Banyumas, dengan financial performance sebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan Structural Equation Modeling (SEM) berbasis SmartPLS, dan melibatkan 114 UMKM melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa entrepreneurship tidak berpengaruh terhadap financial performance maupun sustainability of MSMEs. Mental accounting dan digital business strategy berpengaruh positif terhadap financial performance, namun tidak langsung terhadap keberlanjutan. Financial performance terbukti berpengaruh positif terhadap sustainability of MSMEs dan memediasi pengaruh financial performance terhadap sustainability of MSMEs, tetapi tidak memediasi pengaruh entrepreneurship maupun digital business strategy.  A B S T R A C TThe main issues facing MSMEs are digitization and business sustainability. The Ministry of Cooperatives and SMEs notes that of the approximately 64 million MSMEs in Indonesia, only 15–30% have been digitized. This situation has a direct impact on financial recording, operational efficiency, and market adaptation, all of which are important elements in maintaining the sustainability of MSMEs. This study aims to analyze the influence of entrepreneurship, mental accounting, and digital business strategy on the sustainability of MSMEs in Banyumas Regency, with financial performance as a mediating variable. The method used was a quantitative approach with Structural Equation Modeling (SEM) based on SmartPLS, and involved 114 MSMEs through purposive sampling technique. The results showed that entrepreneurship has no effect on financial performance or business sustainability. Mental accounting and digital business strategy have a positive effect on financial performance, but not directly on sustainability. Financial performance proved to have a positive effect on business sustainability and mediated the effect of mental accounting on business sustainability, but did not mediate the effect of entrepreneurship or digital strategy.
Intellectual Capital and Bank Productivity: The Moderating Role of Risk Management in Indonesia and Malaysia Damayanti, Desi Fitria; Pratama, Bima Cinintya; Fakhruddin, Iwan; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1727

Abstract

This study aims to analyze the effect of intellectual capital on bank productivity and the role of risk management as a moderating variable in the banking industry in Indonesia and Malaysia. The components of intellectual capital examined include human capital, structural capital, and physical capital (capital employed), with a total sample of 162 data from 59 banks selected using purposive sampling techniques during the period 2021-2023. The results indicate that human capital has a positive influence on bank productivity, while structural capital and physical capital show a negative influence. Additionally, risk management was found to have a negative influence on bank productivity, suggesting that overly stringent risk management approaches may hinder the optimal utilization of resources. These findings have important implications for the management of intellectual resources and risk in improving the competitiveness and performance of the banking sector, for example in the ASEAN region, such as Indonesia and Malaysia.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND THE BOARD OF COMMISSIONERS ON CSR Widayanti, Leni; Inayati, Nur Isna; Pramono, Hadi; Pratama, Bima Cinintya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11346

Abstract

The research aim to find out how profitability, liquidity, number of board of commissioners, performance of the board of commissioners, and representation of female board of commissioners affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. Some of the tests used are the Brush and Pagan Lagrangian Multiplier, Chow, Hausman, and Hypothesis tests. This research hypothesis test shows a positive influence of profitability on CSR Meanwhile, the liquidity and diversity of the board of commissioners do not influence CSR.
Co-Authors Agusta, Yulinda Mauna Anggi, Sevian Ani Kusbandiyah Budi Santoso, Selamet Eko Cahyani, Ikah Afri Damayanti, Desi Fitria Dewi, Putri Elvina Clarissa Dinda Permatasari, Dinda Dirgantari, Novi Eko Hariyanto Hadi Pramono Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Iwan Fakhruddin Kayana, Nabila Zulfa Klarasati, Titi Lestari, Monika Ayu Mudjiyanti, Rina Naelati Tubastuvi Nanda, Mayang Setia Pandansari, Tiara Pandansari4, Tiara Permana, Ghozy Agung Pratama, Bima Cinintya Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Roshaliya, Defi Santoso, Selamet Eko Budi Saraswati, Sinta Amalia Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Siti Nur Azizah, Siti Nur Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri Sulistiyanti, Umi SURYO Budi Santoso Wahyu, Rizky Ananda Widayanti, Leni Widia Astuti Wikan Isthika, Wikan